Services to Enhance Potential
Nonprofit profile at a glance
- EIN
- 237289763
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Dearborn, MI, USA
- Phone
- 3132783040
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $15,300,025
- Expenses
- $16,628,638
- Assets
- $18,484,148
- Liabilities
- $1,961,890
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- SARA GRIVETTI (CEO)
- BRENT C MIKULSKI (FORMER CEO)
Highest reported compensation
- BRENT C MIKULSKI (FORMER CEO): $133,371 total reported compensation
- JEFFREY BACHYNSKI (DIRECTOR OF OPERATIONS): $132,055 total reported compensation
- MICHELE GARRETT-FINLEY (CFO (ENDED 03/2025)): $122,346 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support individuals in the pursuit of their chosen goals and the achievement of personal satisfaction in their lives.
What it reported doing in 2024
Skill building consists of activities that increase an individual's self-sufficiency, independence and confidence, engages the individual in meaningful activities and/or prepares them for employment within the community. Meaningful activities include education, work experience and volunteering. Step provides these services in a variety of settings, including programming within their four resource centers, progressive art collective studios, culinary kitchens and throughout the communities in which the members reside. Goals for the skill building programming include the development of skills to obtain competitive integrated employment, increased independence and improved quality of life.
Operating model
- Revenue model
- Earned-program. 89% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 71
- Accountability: 95
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.9%; rating input score 96
- Program expense ratio: 86.2%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.7%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 1.11; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 3.6%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 0.1% per year; rating input score 100; 9th percentile among comparable filings
- Asset growth: 3.3% per year; rating input score 100; 25th percentile among comparable filings
Details
- Where the money goes: 95.9% of revenue deployed · 86.2% of spending went to programs
- Governance: 11 of 11 board members independent · 8 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $14.3M in reported program spending
- Leadership: top reported pay $133K · 17 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.3M reported
- Consistency: 37 of 37 current checks pass
- Schedules: 6 filed schedules · includes executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 12/100.
- High — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.